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    <p><div align="center"><p class="MsoNormal" align="left" style="text-align:left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">国家计委、国家土地管理局关于土地价格评估收费的通知<span lang="EN-US"><o:p></o:p></span></span></p>

<p class="MsoNormal" align="left" style="text-align:left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">计价格［<span lang="EN-US">1994</span>］<span lang="EN-US">2017</span>号<span lang="EN-US"><o:p></o:p></span></span></p>

<p class="MsoNormal" align="left" style="text-align:left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">为促进土地价格评估工作的健康发展，根据《中共中央关于建立社会主义市场经济体制若干问题的决定》的有关规定，对土地价格评估实行有偿服务。现将有关事项通知如下：<span lang="EN-US"><o:p></o:p></span></span></p>

<p class="MsoNormal" align="left" style="text-align:left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">一、土地价格评估收费是房地产市场重要的经营性中介服务收费行为，评估机构要按照“自然委托、有偿服务”的原则与委托方签订合同，开展评估服务工作，收取合理费用。<span lang="EN-US"><o:p></o:p></span></span></p>

<p class="MsoNormal" align="left" style="text-align:left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">二、凡具备土地估价资格并经土地、物价部门确认的单位，可接受土地所有者或使用者的委托，对土地价格进行评估，并按本通知的规定收取土地评估费。<span lang="EN-US"><o:p></o:p></span></span></p>

<p class="MsoNormal" align="left" style="text-align:left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">三、一般宗地评估采取差额定率累进计费，即按土地价格总额大小划分费率档次，分档计算各档的收费额，各档收费额累计之和为收费总额。目前一般宗地评估收费按《宗地地价评估收费标准》（附表一）执行。<span lang="EN-US"><o:p></o:p></span></span></p>

<p class="MsoNormal" align="left" style="text-align:left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">四、城镇基准地价评估收费，由评估机构与委托城镇参照《基准地价评估收费标准》（附表二）协商确定。<span lang="EN-US"><o:p></o:p></span></span></p>

<p class="MsoNormal" align="left" style="text-align:left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">五、为土地使用权抵押而进行的土地价格评估，评估机构按一般宗地评估费标准的<span lang="EN-US">50%</span>计收评估费；每宗地评估费不足<span lang="EN-US">300</span>元的按<span lang="EN-US">300</span>元收取。<span lang="EN-US"><o:p></o:p></span></span></p>

<p class="MsoNormal" align="left" style="text-align:left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">清产核资中的土地价格评估，按一般宗地评估费标准的<span lang="EN-US">30%</span>计收评估费；每宗地评估费不足<span lang="EN-US">300</span>元的按<span lang="EN-US">300</span>元收取。<span lang="EN-US"><o:p></o:p></span></span></p>

<p class="MsoNormal" align="left" style="text-align:left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">土地价格评估委托单位付费确有困难的，通过双方协商，评估机构可酌情减收。<span lang="EN-US"><o:p></o:p></span></span></p>

<p class="MsoNormal" align="left" style="text-align:left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">六、一般宗地评估收费标准为最高限标准。各地可根据当地实际情况，由省、自治区、直辖市物价部门会同同级土地管理部门制定当地具体执行的收费标准。对经济特区的收费标准可适当规定高一些，但最高不得超过上述收费标准的<span lang="EN-US">30%</span>。<span lang="EN-US"><o:p></o:p></span></span></p>

<p class="MsoNormal" align="left" style="text-align:left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">七、土地价格评估收费单位要认真执行物价部门规定的收费原则和标准，履行合同要求，切实提供质价相称的服务。<span lang="EN-US"><o:p></o:p></span></span></p>

<p class="MsoNormal" align="left" style="text-align:left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">八、各级物价、土地部门要加强土地价格评估收费的监督检查，对随意简化工作程序和内容，达不到应有工作标准以及擅自扩大收费范围和提高收费标准的，由物价检查机构按国家有关规定查处。<span lang="EN-US"><o:p></o:p></span></span></p>

<p class="MsoNormal" align="left" style="text-align:left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">九、各省、自治区、直辖市物价、土地部门可依据本通知制定具体实施办法。以前有关规定凡与本通知相抵触的，一律以本通知为准。<span lang="EN-US"><o:p></o:p></span></span></p>

<p class="MsoNormal" align="left" style="text-align:left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">附表一：宗地地价评估收费标准<span lang="EN-US"><o:p></o:p></span></span></p>

<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="margin-left:4.65pt;border-collapse:collapse;mso-yfti-tbllook:1184;
 mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tbody><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes;height:1.0pt">
  <td style="border:solid windowtext 1.0pt;mso-border-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">序号<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td style="border:solid windowtext 1.0pt;border-left:none;mso-border-top-alt:
  solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:
  solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">土地价格总额（万元）<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td style="border:solid windowtext 1.0pt;border-left:none;mso-border-top-alt:
  solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:
  solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">收费标准（‰）<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:1;height:1.0pt">
  <td style="border:solid windowtext 1.0pt;border-top:none;mso-border-left-alt:
  solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:
  solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">1<o:p></o:p></span></p>
  </td>
  <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;
  border-right:solid windowtext 1.0pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">100</span><span style="font-family: 宋体;">以下（含<span lang="EN-US">100</span>）<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;
  border-right:solid windowtext 1.0pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">4<o:p></o:p></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:2;height:1.0pt">
  <td style="border:solid windowtext 1.0pt;border-top:none;mso-border-left-alt:
  solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:
  solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">2<o:p></o:p></span></p>
  </td>
  <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;
  border-right:solid windowtext 1.0pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">101</span><span style="font-family: 宋体;">—<span lang="EN-US">200</span>部分<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;
  border-right:solid windowtext 1.0pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">3<o:p></o:p></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:3;height:1.0pt">
  <td style="border:solid windowtext 1.0pt;border-top:none;mso-border-left-alt:
  solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:
  solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">3<o:p></o:p></span></p>
  </td>
  <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;
  border-right:solid windowtext 1.0pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">201</span><span style="font-family: 宋体;">—<span lang="EN-US">1000</span>部分<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;
  border-right:solid windowtext 1.0pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">2<o:p></o:p></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:4;height:1.0pt">
  <td style="border:solid windowtext 1.0pt;border-top:none;mso-border-left-alt:
  solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:
  solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">4<o:p></o:p></span></p>
  </td>
  <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;
  border-right:solid windowtext 1.0pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">1001</span><span style="font-family: 宋体;">—<span lang="EN-US">2000</span>部分<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;
  border-right:solid windowtext 1.0pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">1.5<o:p></o:p></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:5;height:1.0pt">
  <td style="border:solid windowtext 1.0pt;border-top:none;mso-border-left-alt:
  solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:
  solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">5<o:p></o:p></span></p>
  </td>
  <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;
  border-right:solid windowtext 1.0pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">2001</span><span style="font-family: 宋体;">—<span lang="EN-US">5000</span>部分<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;
  border-right:solid windowtext 1.0pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.8<o:p></o:p></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:6;height:1.0pt">
  <td style="border:solid windowtext 1.0pt;border-top:none;mso-border-left-alt:
  solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:
  solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">6<o:p></o:p></span></p>
  </td>
  <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;
  border-right:solid windowtext 1.0pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">5001</span><span style="font-family: 宋体;">—<span lang="EN-US">10000</span>部分<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;
  border-right:solid windowtext 1.0pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.4<o:p></o:p></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:7;mso-yfti-lastrow:yes;height:1.0pt">
  <td style="border:solid windowtext 1.0pt;border-top:none;mso-border-left-alt:
  solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:
  solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">7<o:p></o:p></span></p>
  </td>
  <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;
  border-right:solid windowtext 1.0pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">10000</span><span style="font-family: 宋体;">以上部分<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;
  border-right:solid windowtext 1.0pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">0.1<o:p></o:p></span></p>
  </td>
 </tr>
</tbody></table>

<p class="MsoNormal" align="left" style="text-align:left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">附表二：基准地价评估收费标准<span lang="EN-US"><o:p></o:p></span></span></p>

<table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style="border-collapse:collapse;border:none;mso-border-alt:solid windowtext 1.0pt;
 mso-yfti-tbllook:1184;mso-padding-alt:0cm 0cm 0cm 0cm;mso-border-insideh:.5pt solid windowtext;
 mso-border-insidev:.5pt solid windowtext">
 <tbody><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes;page-break-inside:avoid;
  height:1.0pt">
  <td style="border:solid windowtext 1.0pt;mso-border-top-alt:1.0pt;mso-border-left-alt:
  1.0pt;mso-border-bottom-alt:.5pt;mso-border-right-alt:.5pt;mso-border-color-alt:
  windowtext;mso-border-style-alt:solid;padding:0cm 0cm 0cm 0cm;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
  10.5pt;font-family:宋体">序号<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td style="border:solid windowtext 1.0pt;border-left:none;mso-border-left-alt:
  solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;mso-border-top-alt:
  solid windowtext 1.0pt;padding:0cm 0cm 0cm 0cm;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
  10.5pt;font-family:宋体">城镇面积（平方公里）<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td style="border:solid windowtext 1.0pt;border-left:none;mso-border-left-alt:
  solid windowtext .5pt;mso-border-top-alt:1.0pt;mso-border-left-alt:.5pt;
  mso-border-bottom-alt:.5pt;mso-border-right-alt:1.0pt;mso-border-color-alt:
  windowtext;mso-border-style-alt:solid;padding:0cm 0cm 0cm 0cm;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
  10.5pt;font-family:宋体">收费标准（万元）<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:1;page-break-inside:avoid;height:1.0pt">
  <td style="border:solid windowtext 1.0pt;border-top:none;mso-border-top-alt:
  solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;mso-border-left-alt:
  solid windowtext 1.0pt;padding:0cm 0cm 0cm 0cm;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体">1<o:p></o:p></span></p>
  </td>
  <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;
  border-right:solid windowtext 1.0pt;mso-border-top-alt:solid windowtext .5pt;
  mso-border-left-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
  padding:0cm 0cm 0cm 0cm;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体">5</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体">以下（含<span lang="EN-US">5</span>）<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;
  border-right:solid windowtext 1.0pt;mso-border-top-alt:solid windowtext .5pt;
  mso-border-left-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext 1.0pt;padding:0cm 0cm 0cm 0cm;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体">4—8<o:p></o:p></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:2;page-break-inside:avoid;height:1.0pt">
  <td style="border:solid windowtext 1.0pt;border-top:none;mso-border-top-alt:
  solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;mso-border-left-alt:
  solid windowtext 1.0pt;padding:0cm 0cm 0cm 0cm;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体">2<o:p></o:p></span></p>
  </td>
  <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;
  border-right:solid windowtext 1.0pt;mso-border-top-alt:solid windowtext .5pt;
  mso-border-left-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
  padding:0cm 0cm 0cm 0cm;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体">5—20</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体">（含<span lang="EN-US">20</span>）<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;
  border-right:solid windowtext 1.0pt;mso-border-top-alt:solid windowtext .5pt;
  mso-border-left-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext 1.0pt;padding:0cm 0cm 0cm 0cm;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体">8—12<o:p></o:p></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:3;page-break-inside:avoid;height:1.0pt">
  <td style="border:solid windowtext 1.0pt;border-top:none;mso-border-top-alt:
  solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;mso-border-left-alt:
  solid windowtext 1.0pt;padding:0cm 0cm 0cm 0cm;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体">3<o:p></o:p></span></p>
  </td>
  <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;
  border-right:solid windowtext 1.0pt;mso-border-top-alt:solid windowtext .5pt;
  mso-border-left-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
  padding:0cm 0cm 0cm 0cm;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体">20—50</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体">（含<span lang="EN-US">50</span>）<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;
  border-right:solid windowtext 1.0pt;mso-border-top-alt:solid windowtext .5pt;
  mso-border-left-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext 1.0pt;padding:0cm 0cm 0cm 0cm;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体">12—20<o:p></o:p></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:4;mso-yfti-lastrow:yes;page-break-inside:avoid;
  height:1.0pt">
  <td style="border:solid windowtext 1.0pt;border-top:none;mso-border-top-alt:
  solid windowtext .5pt;mso-border-top-alt:.5pt;mso-border-left-alt:1.0pt;
  mso-border-bottom-alt:1.0pt;mso-border-right-alt:.5pt;mso-border-color-alt:
  windowtext;mso-border-style-alt:solid;padding:0cm 0cm 0cm 0cm;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体">4<o:p></o:p></span></p>
  </td>
  <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;
  border-right:solid windowtext 1.0pt;mso-border-top-alt:solid windowtext .5pt;
  mso-border-left-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
  mso-border-bottom-alt:solid windowtext 1.0pt;padding:0cm 0cm 0cm 0cm;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体">50</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体">以上<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td style="border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;
  border-right:solid windowtext 1.0pt;mso-border-top-alt:solid windowtext .5pt;
  mso-border-left-alt:solid windowtext .5pt;padding:0cm 0cm 0cm 0cm;height:
  1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体">20—40<o:p></o:p></span></p>
  </td>
 </tr>
</tbody></table>

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